Included in Culumber Management Corporation's December 31, 2025, trial balance are the following accounts: Accounts Payable $104,000, Accounts Recelvable $138,000, Pension Liability $42,000, Discount on Bonds Payable $20,000, Unearned Revenue $42,000, Bonds Payable $514,000, Salaries and Wages Payable $28,000, Payroll Taxes Payable $6,200, and Commonstock $516,000. Prepare the long-term liabilities section of the balancesheet